Obligation of transferor and transferee to give notice of transfer.-

The Puducherry Municipalities Act, 1973

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Statutory text

(1) Whenever the title of any person primarily liable to the payment of property tax on any premises to or over such premises is transferred, the person whose, title is transferred and the person to whom, the same shall be transferred shall, within three months after the execution of the instrument of transfer or after its registration if it be registered or after the transfer is effected, if no instrument be executed, give notice of such transfer to the Commissioner.
(2) In the event of the death of any person primarily liable as aforesaid the person to whom the title of the deceased shall be transferred as heir or otherwise shall give notice in writing of such transfer to the Commissioner within one year from the death of the deceased.
(3) The notice to be given under this section shall be in such form as the Commissioner may direct and the transferee or the person to whom the title passes, as the case may be, shall if so required, be bound to produce before the Commissioner any documents evidencing the transfer or succession.
(4) Every person who makes a transfer as aforesaid without giving such notice to the Commissioner shall, in addition to any other liability which he incurs through such neglect, continue liable for the payment of property tax assessed on the premises transferred until he gives notice or until the transfer shall have been recorded in the municipal registers but nothing in this section shall be held to affect.-
- (a) the liability of the transferee for the payment of the said tax, or (b) the prior claim of the municipal council under section 134. *141. Notice to be given to the Commissioner of the construction, reconstruction or demolition of building.- (1) (a) If any building in a municipality is constructed or reconstructed, the person primarily liable for the property tax assessed on the building shall give notice thereof to the Commissioner within fifteen days from the date of completion or occupation of the building whichever is earlier.
- (b) If such date falls within the last two months of a half-year, the person primarily liable for the property tax shall, subject to notice being given under clause (a), be entitled to a remission of the whole of the tax or enhanced tax, as the case may be, payable in respect of the building only for that half-year.
- (c) If such date falls within the first four months of a half-year, the person primarily liable for the payment of the said tax shall, subject to notice being given under clause (a), be entitled to a remission of so much not exceeding a half of the tax or enhanced tax, as the case may be, payable in respect of the building, only for that half-year as is proportionate to the number of days in that half-year preceding such date.
(2) (a) If any building in a municipality is demolished or destroyed, the person primarily liable for payment of the said tax shall, until notice thereof is given to the Commissioner, be liable for the payment of the property tax which would have been leviable had the building not been demolished or destroyed.
- (b) If such notice is given within the first two months of a half-year, the person primarily liable for the payment of the said tax shall be entitled to a remission of so much not exceeding a half of the tax payable in respect of the building only for that half-year as is proportionate to the number of days in that half-year succeeding the demolition or destruction, as the case may be.

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